We will calculate your invalid and invalid carer tax offset for you using the information you provide.
If you want to know how we work this out, work through the following information.
You can only claim one tax offset for each person satisfying steps 1 to 7 at Eligibility for this offset.
If the person you maintained was an invalid and a carer of an invalid during the income year, claim for the total time that the person was either an invalid or a carer of an invalid.
If you maintain more than one spouse at the same time, you can only claim for the spouse you live with. If you do not live with any of your spouses, or if you live with more than one spouse, you can only claim for the spouse with the lowest tax offset.
Your claim will be reduced for any period that you or your spouse were:
- eligible for family tax benefit (FTB) Part B, or
- receiving parental leave pay.
Your claim will also be reduced for any period during the year that the person you maintained:
- was under 16 years old
- was not maintained by you
- was not an Australian resident, or
- did not receive the relevant pension, allowance or payment.
For each invalid and invalid carer you have maintained:
- follow the steps in the relevant worksheet below
- add together the offset you work out for each person you have maintained to get your maximum entitlement.
- Complete the relevant worksheet below.
If you maintained more than one invalid or carer, complete the relevant worksheet for each of them to get your maximum entitlement.
- Working out your offset for your spouse who is an invalid or cares for an invalid
- Working out your offset for an invalid or carer of an invalid, who is not your spouse, for the full year
- Working out your offset for an invalid or carer of an invalid, who is not your spouse, for part of the year
- Add up the amounts that you have for each invalid and carer. The total is your invalid and invalid carer tax offset.
Working out your offset for your spouse who is an invalid or cares for an invalid
To work out your offset for your spouse who is an invalid or cares for an invalid, use Worksheet 1A.
Row |
Calculations |
Amount |
|---|---|---|
a |
Work out the number of days in 2018–19 when your spouse either:
and neither of you:
Enter this number of days at row a unless the number is 365. If so, enter $2,717 at row h in Worksheet 1C and continue from there. |
days |
b |
Multiply row a by $7.44. |
$ |
If you or your spouse were eligible for FTB Part B at a shared-care rate for a period during the year when your spouse was an invalid or cared for an invalid, work through Worksheet 1B.
If you had more than one such period, work through Worksheet 1B for each period.
Row |
Calculations |
Amount |
|---|---|---|
c |
Number of days that you or your spouse were eligible for FTB Part B at a shared-care rate |
days |
d |
Multiply row c by $7.44. |
$ |
e |
Take your FTB shared-care percentage away from 100%. |
% |
f |
Multiply row d by row e. |
$ |
Row |
Calculations |
Amount |
|---|---|---|
g |
If you have only one amount at row f, enter it at row f. If you have several amounts at row f, add them up and enter the total at row g. |
$ |
h |
Add row b and row g. |
$ |
If your spouse’s ATI (including any invalidity or carer payments) for the claim period was:
- less than $286
- your tax offset is the amount at row h
- enter that amount at row m in Worksheet 1E and continue from there
- $286 or more
- work through Worksheet 1D.
Row |
Calculations |
Amount |
|---|---|---|
i |
Your spouse's ATI |
$ |
j |
Take $282 from row i. |
$ |
k |
Divide row j by 4 (round the result down to the nearest dollar). |
$ |
l |
Enter the amount at row k at row l |
$ |
Row |
Calculations |
Amount |
|---|---|---|
m |
Take row l away from row h. If row m is less than $1, you cannot claim this offset. |
$ |
If another person contributed to maintaining your spouse, complete Worksheet 1F. Otherwise the amount you must use at step 2 for this invalid or carer is at row m.
Row |
Calculations |
Amount |
|---|---|---|
n |
Percentage of your contribution to the maintenance of this invalid or carer |
% |
o |
Multiply row m by row n. |
$ |
The amount at row o in Worksheet 1F is the amount you must use at step 2 for this invalid or carer, instead of the amount you have at row m in Worksheet 1E for this invalid or carer.
Working out your offset for an invalid or carer of an invalid, who is not your spouse, for the full year
To work out your offset for an invalid or carer of an invalid, who is not your spouse, for the whole year, use Worksheet 2A.
If the invalid or carer's ATI (including invalidity or carer payments) was less than $286, enter $2,717 at row s in Worksheet 2A, and continue from there.
If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more work through Worksheet 2A.
Row |
Calculations |
Amount |
|---|---|---|
p |
If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, enter the amount at row p. |
$ |
q |
Take $282 away from row p. |
$ |
r |
Divide row q by 4 (round the result down to the nearest dollar). |
$ |
s |
Take row r from $2,717. If row s is less than $1, you cannot claim this tax offset. |
$ |
If another person contributed to maintaining your invalid or carer complete Worksheet 2B. Otherwise, the amount you must use at step 2 for this invalid or carer is at row s.
Row |
Calculations |
Amount |
|---|---|---|
t |
Percentage of your contribution to the maintenance of this invalid or carer |
% |
u |
Multiply row s by row t. |
$ |
The amount at row u in Worksheet 2B is the amount you must use at step 2 for this invalid or carer instead of the amount you have at row s in Worksheet 2A for this invalid or carer.
Working out your offset for an invalid or carer of an invalid, who is not your spouse, for part of the year
To work out your offset for an invalid or carer of an invalid, who is not your spouse, for part of the year, use Worksheet 3A.
Row |
Calculations |
Amount |
|---|---|---|
v |
Number of days that you maintained the invalid or carer |
days |
w |
Multiply row v by $7.44. |
$ |
If the invalid or carer's ATI (including their invalid or carer payments) for the period you maintained them was less than $286, the amount at row w is your tax offset. Enter it at row aa in Worksheet 3B, and continue from there.
If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, work through Worksheet 3B.
Row |
Calculations |
Amount |
|---|---|---|
x |
If the invalid or carer's ATI (including their invalid or carer payments) was $286 or more, enter their ATI for the period at row x. |
$ |
y |
Take $282 away from row x. |
$ |
z |
Divide row y by 4 (round the result down to the nearest dollar). |
$ |
aa |
Take row z away from row w. If row aa is less than $1, you cannot claim this tax offset. |
$ |
If another person contributed to maintaining your invalid or carer, complete Worksheet 3C. Otherwise, the amount you must use at step 2 for this invalid or carer is at row aa.
Row |
Calculations |
Amount |
|---|---|---|
bb |
Percentage of your contribution to the maintenance of this invalid or carer |
|
cc |
Multiply row aa by row bb. |
$ |
The amount at row cc in Worksheet 3C is the amount you must use at step 2 for this invalid or carer instead of the amount you have at row aa in Worksheet 3B for this invalid or carer.
These myTax 2019 instructions are about a tax offset if you maintain certain people who are 16 years or older and they receive particular government payments.